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IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.
View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.
IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.
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寻求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 201645009 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/04/2016 |
| 201645009 | 9100.10-00 | Section 446 | 11/04/2016 |
| 201645009 | 9100.10-01 | Accounting Methods | 11/04/2016 |
| 201645008 | 754.02-00 | Timeliness of Election | 11/04/2016 |
| 201645008 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 11/04/2016 |
| 201645007 | 1362.01-02 | Election After Termination | 11/04/2016 |
| 201645007 | 1362.01-03 | Late Elections | 11/04/2016 |
| 201645006 | 2010.04-00 | Portability Election under � 2010(c)(5)(A) | 11/04/2016 |
| 201645006 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) | 11/04/2016 |
| 201645005 | 1362.04-00 | Inadvertent Terminations | 11/04/2016 |
| 201645004 | 831.00-00 | Tax On Insurance Companies Other Than Life Insurance Companies | 11/04/2016 |
| 201645004 | 9100.22-00 | Other | 11/04/2016 |
| 201645003 | 9100.22-00 | Other | 11/04/2016 |
| 201645003 | 992.02-00 | Election | 11/04/2016 |
| 201645002 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/04/2016 |
| 201645001 | 754.02-00 | Timeliness of Election | 11/04/2016 |
| 201645001 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 11/04/2016 |
| 201645000 | 6110.00-00 | Index for Public Inspection of Written Determination | 11/04/2016 |
| 201644024 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 10/28/2016 |
| 201644023 | 403.05-00 | Rollover Amounts | 10/28/2016 |
| 201644022 | 408.03-00 | Rollover Contributions | 10/28/2016 |
| 201644021 | 501.07-00 | Social Clubs | 10/28/2016 |
| 201644020 | 6503.00-00 | Suspension of Running of Period of Limitation (Suspended v. Not Suspended) | 10/28/2016 |
| 201644019 | 501.03-08 | Educational Organizations | 10/28/2016 |
| 201644019 | 512.01-00 | Exception, Additions, and Limitations on Unrelated Income | 10/28/2016 |
